Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Fiscal Year 2014

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER ADVISORY DIVISION

GOVERNMENTWIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY

Formatted: Centered
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 1 of 18Released: December, 2004Version 2.0

Version 

Number

Date Description of Change Effective

USSGL 

TFM

1.0 12/2004 Initial Version with statements following the 

fiscal year 2005 crosswalks.

2.0 04/2014 Provided clarification regarding sequestered 

funds and their availability in subsequent 

years. Also, updated USSGL account format 

and other references to the latest available 

TFM release.

TBD
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 2 of 18Released: December, 2004Version 2.0

Background

Office of Management and Budget (OMB) Circular No. A-11 separates reductions into 

two basic categories. These categories are temporary and permanent. Reductions of 

spending authority from offsetting collections are generally considered temporary. 

Use the following scenario to temporarily reduce budget authority derived from spending 

authority from offsetting collections. Beginning in FY 2005, there wereare two USSGL 

accounts available for posting temporary reductions of spending authority from offsetting 

collections. These accounts crosswalk to SF-133, line 5 and multiple Schedule P lines, 

numbered XX37 or XX38. Refer to OMB Circular No. A-11, (201304) for further 

details. 

438200 Temporary Reduction – New Budget Authority

438300 Temporary Reduction – Prior Year Balances

As with all temporary reductions, the budget authority as originally provided remains as 

the gross amount of budget authority, while the reduction is reflected separately. When 

combined to compute the total budgetary resources, the amount is shown net. It is 

especially important to note, temporary reductions are not lost as potential resources of 

the Treasury Appropriation Fund Symbol (TAFS) forever. Instead, amounts temporarily 

reduced are returned to the fund through a post-closing reclassification entry to USSGL 

account 438400 Temporary Reductions Returned By Appropriation. The amount in 

USSGL account 438400 is brought forward in the next year and should be classified to 

properly reflect the availability of the resource. The availability of the resources is 

determined by law and/or OMB. This scenario is not intended to illustrate the 

accounting effects resulting from the sequestration of funding.

For report presentation purposes, the fund in this scenario is considered discretionary and 

does not expire in year 1 or year 2. In year 1, USSGL account 438200 Temporary 

Reduction – Current Year Authority is used to reflect a reduction of new budget authority 

provided by spending authority from offsetting collections. Similarly, a reduction of 

prior-year balances derived from spending authority from offsetting collections is 

reflected in USSGL account 438300 Temporary Reduction – Prior Year Balances in year 

2.

Form and Content financial statements are not displayed since the proprietary accounts 

are not directly impacted by temporary reductions of spending authority from offsetting 

collections. 

Formatted: Font: Bold
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 3 of 18Released: December, 2004Version 2.0

1. To record anticipated reimbursements.

DR CR TC

Budgetary Entry

421000 Anticipated Reimbursements and Other Income

445000 Unapportioned Authority

Proprietary Entry

No entry.

10,000

10,000 A702

302

2. To record apportionment of anticipated reimbursements as not available

DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 459000 Apportionments Unavailable – Anticipated Resources 

 – Program Subject to Apportionment

Proprietary Entry

No entry.

10,000

10,000 A118

3a. To record unfilled customer orders without advance.

DR CR TC

Budgetary Entry

422100 Unfilled Customer Orders Without Advance

421000 Anticipated Reimbursements and Other Income

Proprietary Entry

No entry.

8,000

8,000 A706

304

3b. To realize anticipated authority.

DR CR TC

Budgetary Entry

459000 Apportionments Unavailable – Anticipated Resources –

 Program Subject to Apportionment

451000 Apportionments

Proprietary Entry

No entry.

8,000

8,000 A122

4a. To record unfilled customer orders with advance.

DR CR TC

Budgetary Entry

422200 Unfilled Customer Orders With Advance

421000 Anticipated Reimbursements and Other Income

Proprietary Entry

101000 Fund Balance With Treasury

231000 Advances From Others

2,000

2,000

2,000

2,000

C182

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Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 4 of 18Released: December, 2004Version 2.0

4b. To realize anticipated authority. 

DR CR TC

Budgetary Entry

459000 Apportionments Unavailable – Anticipated Resources –

 Program Subject to Apportionment

451000 Apportionments

Proprietary Entry

No entry.

2,000

2,000 A122

5. To record an allotment of the apportioned authority.

DR CR TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

No entry.

10,000

10,000 A120

6. To record a reduction of new budget authority derived from spending authority from offsetting 

collections. NOTE: Use authority type attribute (S) to properly classify the reduction on budgetary 

reports.

DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources

438200 (S) Temporary Reduction – New Budget Authority

Proprietary Entry

No entry.

500

500 A135

7. To record an undelivered order, unpaid of authority previously allotted.

DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

No entry.

4,500

4,500 B306

204

8. To record the delivery of goods or services and accrue a liability.

DR CR TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 490100 Delivered Orders, Obligations, Unpaid

Proprietary Entry

610000 Operating Expenses/Program Costs

 211000 Accounts Payable

4,000

4,000

4,000

4,000

B402

302

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Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 5 of 18Released: December, 2004Version 2.0

9. To record revenue earned in the performing agency for goods or services performed on 

reimbursable orders without an advance.

DR CR TC

Budgetary Entry

425100 Reimbursements & Other Income Earned – Receivable

 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

131000 Accounts Receivable

 520000 Revenue From Services Provided

7,000

7,000

7,000

7,000

A714

310

10. To record receipt of payment from federal customers.

DR CR TC

Budgetary Entry

425200 Reimbursements and Other Income Earned - Collected

 425100 Reimbursements & Other Income Earned –

 Receivable

Proprietary Entry

101000 Fund Balance With Treasury

 131000 Accounts Receivable

4,000

4,000

4,000

4,000

C186

11. To record a valid disbursement.

DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

2,500

2,500

2,500

2,500

B110

Pre-Closing Adjusted Trial Balance

YEAR 1 DR CR

BUDGETARY

422100 Unfilled Customer Orders Without Advance

422200 Unfilled Customer Orders With Advance

425100 Reimbursements and Other Income Earned, Receivable

425200 Reimbursements and Other Income Earned, Collected

438200 (S) Temporary Reduction, New Budget Authority

461000 Allotments, Realized Resources

480100 Undelivered Orders – Obligations, Unpaid

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

TOTAL

PROPRIETARY

101000 Fund Balance With Treasury

131000 Accounts Receivable

211000 Accounts Payable

231000 Advances From Others

520000 Revenue From Services Provided

610000 Operating Expenses/Program Costs

TOTAL

1,000

2,000

3,000

4,000

 0

10,000

 3,500

 3,000

 4,000

10,500

500

5,000

 500

1,500

2,500

10,000

 1,500

 2,000

 7,000

 0

10,500
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 6 of 18Released: December, 2004Version 2.0

CLOSING ENTRIES

12. To reclassify the temporary reduction at year-end. NOTE: Use authority type attribute (S) to 

properly classify the reduction on budgetary reports.

DR CR TC

Budgetary Entry

438200(S) Temporary Reduction – New Budget Authority

438400 (S) Temporary Reduction Returned by Appropriation

Proprietary Entry

No entry.

500

500 F360

246

13. To record the consolidation of actual net-funded resources.

DR CR TC

Budgetary Entry

420100 Total Actual Resources – Collected

425200 Reimbursements & Other Income – Collected

Proprietary Entry

No entry.

4,000

4,000 F302

204

14. To record the closing of Unobligated balances to Unapportioned authority in a TAFS that is not 

expiring.

DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources

445000 Unapportioned Authority

Proprietary Entry

No entry.

5,000

5,000 F308

210

15. To record the closing of paid delivered orders to total actual resources.

DR CR TC

Budgetary Entry

490200 Expended Authority – Paid

 420100 Total Actual Resources – Collected

Proprietary Entry

No entry.

2,500

2,500 F314

214

16. To record the closing of revenue and expense accounts to cumulative results of operations

DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

520000 Revenue from Services Provided

331000 Cumulative Results of Operations

 610000 Operating Expenses/Program Costs

7,000

3,000

4,000

F336

228

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Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 7 of 18Released: December, 2004Version 2.0

Post Closing Trial Balance

YEAR 1 DR CR

BUDGETARY

420100 Total Actual Resources Collected

422100 Unfilled Customer Orders without Advance

422200 Unfilled Customer Orders with Advance

425100 Reimbursements and Other Income Earned, Receivable

438400 (S) Temporary Reduction Returned by Appropriation

445000 Unapportioned Authority

451000 Apportionments

459000 Apports – Anticicpated Reimbursements – Programs Subject to Apport

461000 Allotments – Realized Resources

480100 Undelivered Orders – Obligations, Unpaid

490100 Delivered Orders – Obligations, Unpaid

TOTAL

PROPRIETARY

101000 Fund Balance With Treasury

131000 Accounts Receivable

211000 Accounts Payable

231000 Advances from Others

331000 Cumulative Results of Operations

TOTAL

1,500

1,000

2,000

3,000

 0

7,500

 3,500

 3,000

0

6,500

500

5,000

0

0

0

 500

1,500

7,500

 1,500

 2,000

 3,000

 6,500

FMS-2108 Yearend Closing Statement YEAR 1

Column 5 101000E 3,500

Column 7 425100E 3,000

Column 8 422100E 1,000

Column 9 480100E 500

Column 10 490100E 1,500

Column 11 461000E 5,000

438200E 500

Columns 4+5+6+7+8-9-10 = Column 11 

0+3,500+0+3,000+1,000+(500)+(1,500) = 5,500
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 8 of 18Released: December, 2004Version 2.0

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/

SBR: STATEMENT OF BUDGETARY RESOURCES

(YEAR-END)

YEAR 1

BUDGETARY RESOURCES 

3. Spending authority from offsetting collections (gross)

A. Earned

1. Collected (4252E) 4,000

2. Receivable from Federal sources (4251E-B) 3,000

B. Change in unfilled customer orders

1. Advance received (4222 E-B) 2,000

2. Without advance from Federal sources (4221 E-B) 1,000

 F. Subtotal 10,000

5. Temporarily not available pursuant to Public Law___ (-) (4382”S”E) (500)

7. Total budgetary resources 9,500

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

B.Reimbursable (4801E-B+4901E-B+4902E) 4,500

9. Unobligated balance:

A. Apportioned

1. Balance currently available (4610E) 5,000

11. Total status of budgetary resources 9,500

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

14. Obligated balance, net, end of period:

A. Accounts receivable (-) (4251E) (3,000)

B. Unfilled customer orders from Federal sources (-) (4221E) (1,000)

C. Undelivered orders (+) (4801E) 500

D. Accounts payable (+) (4901E) 1,500

15. Outlays:

A. Disbursements (+) (4902E) 2,500

B. Collections (-) (4222E-B+4252E) (6,000)

Outlay Formula:

15A-15B = 8 – (3A+3B+3E+4A) + 12 +/- 13 – (-14A-14B+14C+14D)

2,500-6,000 = 4,500 – (10,000) +0 +/- 0 – (-3,000-1000+500+1500)

-3,500 = 4,500-10,000-(-2,000)

-3,500 = -5,500+2,000

-3,500 = -3,500

Temporary 

reduction on line 

5. Auth type “S” 

Attribute not

required.
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 9 of 18Released: December, 2004Version 2.0

BUDGET PROGRAM AND FINANCING (SCHEDULE P) PRIOR-YEAR ACTUAL COLUMN 

FOR YEAR 1 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4801E-B+4901E-B+4902E) 4,500

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (lines 4000..6962) 9,500

2395 Total new obligations (-) (same as 1000 opposite sign) (4,500)

2440 Unobligated balance carried forward, end of year (4610E) 1,000

NEW BUDGET AUTHORITY (GROSS), DETAIL

6800 Spending Authority from offsetting collections (cash) (4222E-B+4252E) 6,000

6810 Chng. in uncoll, cust. Pymts. f/ Fed sources (unexp.) (4221E-B+4251E-B) 4,000

6837 Portion temporarily reduced (-) (4382E)(S)1 (500)

6890 Spending authority from offsetting collections (total discreationary) 9,500

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (line 1000) 4,500

7320 Total outlays (gross) (-) (4902E) (2,500)

7400 Chng in uncoll cust pymts f/Fed sources (unexp) (line 6810 opp sign) (4,000)

7440 Obligated balance, end of year (4221E+4251E+4801E+4901E) (2,000)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4902E) 2,500

OFFSETS

8800 Federal sources (-) (4222E-B+4252E) 6,000

 

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (Lines 2200-(8800..8845), (8895..8896) 3,500

9000 Outlays (net) Lines (8690..8698)-(8800..8845) (3,500)

 1 Line 6837 is used for illustrative purposes. OMB Circular No. A-11 (2004) provides lines 6837 and 6937 

for temporary reductions to spending authority from offsetting collections. The proper Schedule P line will 

be cross walked in FACTS II if the proper BEA category and Authority Type attributes are assigned to the 

transction. The transactions in this scenario are presumed to be related to discretionary authority from 

spending authority from offsetting collections.

Authority 

Type 

attribute 

“S” 

required.
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 10 of 18Released: December, 2004Version 2.0

Year 2

17. To return authority temporarily reduced in prior-year to unapportioned authority. For 

sequestered funding, this accounting transaction can only be recorded if OMB has determined 

that the amount becomes available for obligation in the subsequent fiscal year. NOTE: Use 

authority type attribute (S) to properly classify the reduction on budgetary reports.

DR CR TC

Budgetary Entry

438400 (S) Temporary Reduction Returned by Appropriation

445000 Unapportioned Authority

Proprietary Entry

No entry.

500

500 A108

18. To record apportionment of budget authority as authorized on an approved OMB SF-132. (The 

actual apportionment on the approved SF-132 will not always include the amount brought forward 

in 438400S – the classification of this amount depends upon legislative and/or OMB action.)

DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 451000 Apportionments

Proprietary Entry

No entry.

5,500

5,500 A116

19. To record an allotment of the apportioned authority.

DR CR TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

No entry.

5,500

5,500 A120

20. To record a reduction of prior-year balances derived from spending authority from offsetting 

collections. NOTE: Use authority type attribute (S) to properly classify the reduction on budgetary 

reports.

DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources

438300 (S) Temporary Reduction – Prior-Year Balances

Proprietary Entry

No entry.

100

100 A135

21. To record revenue earned in the performing agency for goods or services performed on 

reimbursable orders without an advance.

DR CR TC

Budgetary Entry

425100 Reimbursements & Other Income Earned – Receivable

 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

1,000

1,000 A714

310

Formatted: Font: Bold
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 11 of 18Released: December, 2004Version 2.0

131000 Accounts Receivable

 520000 Revenue from Services Provided

1,000

1,000

22. To record an undelivered order, unpaid of authority previously allotted.

DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

No entry.

2,000

2,000 B306

204

23. To record receipt of payment from federal customers.

DR CR TC

Budgetary Entry

425200 Reimbursements and Other Income Earned - Collected

 425100 Reimbursements & Other Income Earned – Rec.

Proprietary Entry

101000 Fund Balance With Treasury

 131000 Accounts Receivable

4,000

4,000

4,000

4,000

C186

24. To record the delivery of goods or services and accrue a liability.

DR CR TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 490100 Delivered Orders, Obligations, Unpaid

Proprietary Entry

610000 Operating Expenses/Program Costs

 211000 Accounts Payable

2,500

2,500

2,500

2,500

B402

302

25. To record a valid disbursement.

DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

4,000

4,000

4,000

4,000

B110

26. To record revenue earned in the performing agency for goods or services performed on 

reimbursable orders without an advance.

DR CR TC

Budgetary Entry

425200 Reimbursements & Other Income Earned – Collected

 422200 Unfilled Customer Orders Without Advance

Proprietary Entry

231000 Advances from Others

 520000 Revenue from Services Provided

2,000

2,000

2,000

2,000

A714

310
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 12 of 18Released: December, 2004Version 2.0

Pre Closing Trial Balance

YEAR 2 DR CR

BUDGETARY

420100 Total Actual Resources Collected

422100 Unfilled Customer Orders without Advance

422200 Unfilled Customer Orders with Advance

425100 Reimbursements and Other Income Earned, Receivable

425200 Reimbursements and Other Income Earned, Collected

438300 (S) Temporary Reduction, Prior-Year Authority

438400 (S) Temporary Reduction Returned by Appropriation

445000 Unapportioned Authority

451000 Apportionments

461000 Allotments – Realized Resources

480100 Undelivered Orders – Obligations, Unpaid

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

TOTAL

PROPRIETARY

101000 Fund Balance With Treasury

131000 Accounts Receivable

211000 Accounts Payable

231000 Advances from Others

331000 Cumulative Results of Operations

520000 Revenue from Services Provided

610000 Operating Expenses/Program Costs

TOTAL

1,500

0

0

0

6,000

 0

7,500

 3,500

 0

2,500

6,000

100

0

0

0

3,400

 0

0

4,000

7,500

 0

 0

3,000

3,000

 0

 6,000
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 13 of 18Released: December, 2004Version 2.0

CLOSING ENTRIES

27. To reclassify the temporary reduction at year-end.

DR CR TC

Budgetary Entry

438300(S) Temporary Reduction – Prior-Year Balances

438400 (S) Temporary Reduction Returned by Appropriation

Proprietary Entry

No entry.

100

100 F360

246

28. To record the consolidation of actual net-funded resources.

DR CR TC

Budgetary Entry

420100 Total Actual Resources – Collected

425200 Reimbursements & Other Income – Collected

Proprietary Entry

No entry.

6,000

6,000 F302

204

29. To record the closing of Unobligated balances to Unapportioned authority in a TAFS that is not 

expiring.

DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources

445000 Unapportioned Authority

Proprietary Entry

No entry.

3,400

3,400 F308

210

30. To record the closing of paid delivered orders to total actual resources.

DR CR TC

Budgetary Entry

490200 Expended Authority – Paid

 420100 Total Actual Resources – Collected

Proprietary Entry

No entry.

4,000

4,000 F314

214

31. To record the closing of revenue and expense accounts to cumulative results of operations

DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

520000 Revenue from Services Provided

331000 Cumulative Results of Operations

 610000 Operating Expenses/Program Costs

3,000

 500

2,500

F336

228

Formatted: Font: 9 pt
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 14 of 18Released: December, 2004Version 2.0

Post Closing Trial Balance

YEAR 2 DR CR

BUDGETARY

420100 Total Actual Resources - Collected

438400 Temporary Reduction Returned by Appropriation

445000 Unapportioned Authority

TOTAL

PROPRIETARY

101000 Fund Balance With Treasury

331000 Cumulative Results of Operations

TOTAL

3,500

0 

3,500

 3,500

0

3,500

100

3,400

3,500

3,500

 3,500

FMS-2108 Yearend Closing Statement YEAR 2

Column 5 101000E 3,500

Column 11 461000E, 438300E 3,500

Columns 4+5+6+7+8-9-10 = Column 11 

0+3,500+0+0+0+(0)+(0) = 3,500
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 15 of 18Released: December, 2004Version 2.0

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/

SBR: STATEMENT OF BUDGETARY RESOURCES

(YEAR-END)

YEAR 2

BUDGETARY RESOURCES 

2.Unobligated balance:

A. Brought forward October 1 (4201B+4221B+4222B+4251B+

4384”S” B+4801B+4901B) 5,000

3. Spending authority from offsetting collections (gross)

A. Earned

1. Collected (4252E) 6,000

2. Receivable from Federal sources (4251E-B) (3,000)

B.Change in unfilled customer orders

1. Advance received (4222 E-B) (2,000)

2. Without advance from Federal sources (4221 E-B) (1,000)

D. Previously unavailable (4384 “S” E-B) 500

F. Subtotal 500

5. Temporarily not available pursuant to Public Law___ (-) (4383”S”E) (100)

7. Total budgetary resources 5,400

STATUS OF BUDGETARY RESOURCES

8.Obligations incurred:

B.Reimbursable (4801E-B+4901E-B+4902E) 2,000

9.Unobligated balance:

A.Apportioned

1.Balance currently available (4610E) 3,400

11.Total status of budgetary resources 5,400

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12. Obligated balance, net as of October 1 (4221B, 4251B, 4801B, 4901B)(2,000)

14.Obligated balance, net, end of period:

A. Accounts receivable (-) (4251E) 0

B. Unfilled customer orders from Federal sources (-) (4221E) 0

C.Undelivered orders (+) (4801E) 0

D.Accounts payable (+) (4901E) 0

15.Outlays:

A.Disbursements (+) (4902E) 4,000

B.Collections (-) (4222E-B+4252E) (4,000)

Outlay Formula:

15A-15B = 8 – (3A+3B+3E+4A) + 12 +/- 13 – (-14A-14B+14C+14D)

4,000-4,000 = 2,000 – (3,000-3000+0) +(2,000) +/- 0 – (-0-0+0+0)

0 = 2,000 – 0 + (2,000) + 0 - 0

Authority 

Type attribute 

“S” required.

438400 is part of 

beginning 

balance 

calculation . 

Auth type “S” 

attribute not

required

Temporary 

reduction on line 

5. Auth type “S” 

attribute not

required.
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 16 of 18Released: December, 2004Version 2.0

0 = 0
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 17 of 18Released: December, 2004Version 2.0

BUDGET PROGRAM AND FINANCING (SCHEDULE P) PRIOR-YEAR ACTUAL COLUMN 

FOR YEAR 2 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4801E-B+4901E-B+4902E) 2,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated balance carried forward, start of year 

(4201B+4221B+4222B+4251B+4384”S”B+4801B+4901B) 5,000

2200 New budget authority (gross) (lines 4000..6990) 

400

2395 Total new obligations (-) (same as 1000 opposite sign))

(2,000)

2440 Unobligated balance carried forward, end of year (4610E) 3,400

NEW BUDGET AUTHORITY (GROSS), DETAIL

6800 Spending Authority from Offsetting collections (cash) (4222E-B+4252E) 4,000

6810 Chng in uncoll cust pymts f/ Fed sources (unexp) (4221E-B+4251E-B) (4,000)

6826 From offsetting collections (unavailable balances) (4384 “S” E-B)2 500

6837 Portion temporarily reduced (-) (4383 “S” E)2 (100)

6890 Spending authority from offsetting collections (total discretionary) 400

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (4221B+4251B+4801B+4901B) (2,000)

7310 Total new obligations (line 1000) 2,000

7320 Total outlays (gross) (-) (4902E) (4,000)

7400 Chng in uncoll cust pymts f/Fed sources (unexp) (line 6810 opp sign) 4,000

7440 Obligated balance, end of year (4221E+4251E+4801E+4901E) 

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4902E) 4,000

OFFSETS

8800 Federal sources (-) (4222E-B+4252E) 4,000

 

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) Lines 2200-(8800..8845), (8895..8896) 3,600

9000 Outlays (net) Lines (8690..8698)-(8800..8845) 0

 

2 Lines 6826 and 6837 are used for illustrative purposes. The proper Schedule P line will be crosswalked in 

FACTS II if the proper BEA category and Authority Type attributes are assigned to the transction. The 

transactions in this scenario are presumed to be related to discretionary authority from spending authority 

from offsetting collections.

Auth type 

Attribute “S” 

required

438400 part of 

beginning 

balance 

calculation. 

“S” attribute 

not required.